The two privately
said the new company will offer "unrivalled flexibility" with its on-site bonded warehouse and packing operation,
and enlarged sales team.
Financial details of the deal, which takes effect on Jan 1, were not disclosed.
Rupert Wilkins, Malcolm Cowen's current chairman, will become the new company's chairman, with Eaux de Vie owner Neil Mathieson as managing director.
Wilkins said: "We are delighted to be joining forces with Neil and his team at Eaux de Vie. We have long admired his company's ethos and breadth of portfolio, and believe
his innovative and premium brands will fully complement those at Malcolm Cowen."
Mathieson added: "Malcolm Cowen has the logistics structure required to enable a much more effective development of our brands. With the enlarged portfolio, we will go a long way to satisfying the spirits and liqueur needs for existing and future customers."
Malcolm Cowen currently distributes Bruichladdich, Isle of Arran Distillers, Tullibardine, Lejay-Lagoute and Mozart liqueurs. Eaux de Vie, which specialises in brandies, imported whiskeys and rums, is also agent for Kauffman vodka